https://www.taxtmi.com/caselaws?id=161817 Way-bills under Rule 215 of the West Bengal Sales Tax Rules, 1995 could be refused only on the grounds expressly prescribed, namely incorrect or incomplete particulars or an unreasonable requirement. The rule also allowed issuance to meet immediate needs even when an enquiry or investigation was pending. Section 68 of the West Bengal Sales Tax Act regulated transport of goods only subject to prescribed restrictions and conditions, and did not create an independent absolute bar. Accordingly, non-payment of tax could not be imported as an additional ground to deny way-bills once the prescribed conditions were satisfied. en-us Wed, 06 Oct 1999 00:00:00 +0530 Thu, 06 Feb 2014 18:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161817 Way-bills under Rule 215 of the West Bengal Sales Tax Rules, 1995 could be refused only on the grounds expressly prescribed, namely incorrect or incomplete particulars or an unreasonable requirement. The rule also allowed issuance to meet immediate needs even when an enquiry or investigation was pending. Section 68 of the West Bengal Sales Tax Act regulated transport of goods only subject to prescribed restrictions and conditions, and did not create an independent absolute bar. Accordingly, non-payment of tax could not be imported as an additional ground to deny way-bills once the prescribed conditions were satisfied. Case-Laws VAT and Sales Tax Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161817